I. B. Cohen & Sons Corp. v. United States

U.S. Customs Court

I. B. Cohen & Sons Corp. v. United States

44 Cust. Ct. 373

CourtUnited States Customs Court

DecidedMarch 3, 1960

DocketNo. 63911; protest 59/7940 (New York)

StatusPublished

This text of 44 Cust. Ct. 373 (I. B. Cohen & Sons Corp. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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I. B. Cohen & Sons Corp. v. United States, 44 Cust. Ct. 373 (cusc 1960).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the principles herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351) and that two cases, reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision ■cited it was held that duty is not assessable upon the two cases of merchandise, which were reported by the inspector as manifested, not found. The protest •was sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the principles herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351) and that two cases, reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision ■cited it was held that duty is not assessable upon the two cases of merchandise, which were reported by the inspector as manifested, not found. The protest •was sustained to this extent.

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44 Cust. Ct. 373, Counsel Stack Legal Research, https://law.counselstack.com/opinion/i-b-cohen-sons-corp-v-united-states-cusc-1960.

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